张 惠1，郝 力2,3

　　(1. 南京水利科学研究院，江苏 南京210029;

　　2. 水利部南京水利水文自动化研究所，江苏 南京 210012;

　　3. 水利部水文水资源监控工程技术研究中心，江苏 南京210012)

　　摘 要：随着信息化建设快速发展、财务体制改革不断深化，如何实现业务流程与财务管理、会计核算的信息化系统融合，已经成为新型财务信息管理系统的构建目标。立足于水利科研单位财务信息管理系统现状，分析业财一体化的内涵，提出业财一体化的实现方法和架构，并讨论财务管理系统业财一体化所采用的关键技术。在标准规范及安全保障体系下，以精细化财务管理理念为依托，以智能化流程管控为手段，以项目经费管理为主线，通过信息化技术支持，将预算、执行、决算等核心主线与业务结算,财务核算的对接，使预算编制、预算执行与具体业务环节有机结合，实现对业财一体化数据共享的支撑，建立一体化财务报销体系，为水利单位的业财一体化提供技术支持。

　　关键词：水利财务管理;业财一体化;信息管理系统;财务信息化;事务性财务;业务性财务;战略性财务

　　Practice of business and finance integrated financial information management system in water conservancy research institutes

　　ZHANG Hui1, HAO Li2,3

　　(1. Nanjing Hydraulic Research Institute, Nanjing 210029, China;

　　2. Nanjing Research Institute of Hydrology and Water Conservation Automation, Ministry of Water Resources, Nanjing 210012, China;

　　3. Hydrology and Water Resources Monitoring Engineering Research Center, Ministry of Water Resources, Nanjing 210012, China)

　　Abstract：With the rapid development of informatization construction and the unceasingly deepening of financial system reform, how to realize the integration of informatization system about business process, financial management and financial accounting, has become the goal of build the new financial information manegement system. Based on the current situation of financial information management system of water conservancy scientific research units, this paper analysis connotation of business and finance integration, puts forward the realization method and architecture of the integration of business and finance, discusses the key technology of the integration of business and finance. Under the standard specification and safety guarantee system, which is based on the fine financial management idea, by means of intelligent process control, the project funds management as the main line, through informatization technology support, the budget, implementation and final accounts and other core thread docking with the business settlement, financial accounting, budgeting, budget implementation and the specific business link organic combination, realizes the support for data sharing of business and finance integration, establishes an integrated financial reimbursement system, and provides technical support for business and finance integration of water conservancy institutes.

　　Key Words：financial management of water conservancy; integration of business and finance; information management system; financial informatization; transactional finance; business finance; strategic finance